The level of inventory of a manufactured product has increased by 9,410 units during a period. The following data are also available:

	Variable	Fixed
Unit manufacturing costs of the period	$12.00	$5.00
Unit operating expenses of the period	3.00	1.00

The effect on operating income if absorption costing is used rather than variable costing would be a

a.$47,050 increase

b.$47,050 decrease

c.$56,460 decrease

d.$56,460 increase